Comptoir National D'Escompte de Paris v. Board of Assessors

Citations

• 52 La. Ann. 1319

Syllabus

<p>Syllabus.</p> <p>Non-negotiable notes representing loans in Louisiana, made by the agent of a corporation, doing business therein, when kept within the State by the agent, may be subjected to taxation by the law of the State in which they are held. City of New Orleans vs. Stempel. (175 U. S. Reports, 309.; Blue-fields Banana Company vs. Board of Assessors, 49th Ann., 43.</p>